Brief Exercise 18-9 Selected condensed data taken from a recent balance sheet of Heidebrecht Inc. are as follows. HEIDEBRECHT INC. Balance Sheet (partial) Cash $8,020,000 Short-term investments 4,880,000 Accounts receivable 13,180,000 Inventory 14,330,000 Other current assets 5,450,000 Total current assets $45,860,000 Total current liabilities $40,630,000 What are the (a) working capital, (b) current ratio, and (c) acid-test ratio? (Round ratios to 2 decimal places, e.g. 1.58 : 1.) $ (a) Working capital (b) Current ratio (c) Acid-test ratio :1 :1